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Income Tax Appellate Tribunal, ALLAHABAD BENCHES, ALLAHABAD
Before: SHRI ABY T. VARKEY & SHRI RAMIT KOCHAR
PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:
This appeal, filed by assessee, arising out of the appellate order dated 28.02.2023 passed by the learned CIT(A) (National Faceless Appeal Centre (NFAC)) in DIN & Order No. ITBA/NFAC/S/250/2022-23/1050179844(1) for the assessment year 2016-17,which in turn has arisen from intimation dated 06.05.2018 passed by learned DCIT, CPC, Bangalore u/s 154 of the Income-tax Act, 1961.
The assessee has raised following grounds of appeal in memo of appeal filed with Income Tax Appellate Tribunal, Allahabad Bench, Allahabad:- “1. That in any view of the matter order passed under section 154 of the act dated 06.05.2018 is bad both on the facts and in law.
2. That in any view of the matter the learned C.I.T (Appeal) was wrong in passing the order ex-parte without providing reasonable opportunity to the assessee nor 1 Acharya Dharamchandradeo Medical & Research Trust assessee was aware about fixation of appeal hence the order passed is not speaking order in the eyes of law.
That in any view of the matter the learned CIT (Appeal) was wrong in deciding the appeal one sided without going through the merit of the case and more so when form no.10B was filed along with the return and not online which was not mandatory for the said year hence simply because form no.10B was filed online beyond time limit that does not mean that assessee trust be debarred from allowing genuine exemption u/s 11 of the Act hence the entire finding of the both the two lower authorities are in correct.
That in the any view of the matter the said trust is registered under section 12A and 80G of the Act which is not in dispute, return along with audit report was filed in time, merely because due to technical reason form 10B was uploaded beyond time therefore benefit of section 11 was denied by DCIT CPC Banglore which action is highly unjustified.
That in the any view of the matter both the two lower authority was wrong in not considering the genuine claim of the trust which is purely charitable in nature and the activities are being carried out as per rules and bylaws of the trust hence the action of the assessing officer and learned CIT (Appeal) is bad in law.
That in any view of the matter the appellant reserves her right to take any fresh ground before hearing of the appeal.”
3. The brief facts of the case are that the assessee filed its return of income on 15.10.2016. The return of income was processed under section 143(1) vide order dated 21.02.2018 , and exemption under section 11 were denied by the AO/CPC. The assessee filed rectification application u/s 154 on 05.04.2018 , which stood dismissed vide order dated 06.05.2018 by AO/CPC. The assesse filed first appeal with ld. CIT(A) against order of rejection of rectification application u/s 154, and ld. CIT(A) observed that the assesse has filed form no. 35 , but statement of fact has not been filed. During the appellate proceedings , notice of hearings were issued by ld. CIT(A) from time to time through ITBA through email, but there was no compliance by the assesse. The ld. CIT(A) dismissed the appeal of the assesse for non prosecution. On merits also the ld. CIT(A) dismissed the appeal of the assesse as the assesse did not furnished any reply/evidences before ld. CIT(A).